Vol. 15 No. 3 (2026): September

DOI: https://doi.org/10.33506/sl.v15i3
Published: 2026-06-15

Articles

  • The Effect of Transfer Pricing and Capital Intensity in Tax Avoidance

    Ferdiansyah Ferdiansyah, Dwi Septiani, Sunarto Sunarto
    1-21

  • The Effectiveness of Human Resource Management Strategies in Increasing Employee Loyalty at PT Valbury Asia Futures Medan Branch

    Nadia Sari Situmorang, Sri Ramadhani, Tri Inda Fadhila Rahma
    22-35

  • Analysis of the Application of the Local Government Information System (SIPD) in Realizing Transparency and Accountability at the Regional Finance and Revenue Management Agency (BPKPD) of Binjai City (Centralization)

    Lisa Raihanatul Husna, Laylan Syafina, Tuti Anggraini
    36-63

  • Analysis of Organizational Governance and Strengthening Strategies for MSME Sustainability: A Case Study of the Geothermal Coffee Process, a Fostered Partner of PT Pertamina Geothermal Energy in the Kamojang Area

    Muhammad Fawaz Aldisar, Katiya Nahda
    64-88

  • Beyond Digital Adoption: How Financial Technology and Digital Literacy Shape MSME Financial Performance through Financial Literacy

    Nur Sayidatul Muntiah, Nurul Hidayah, Arif Hartono, Wizdan Choiriyah
    89-109

  • Strategic Management of MSMEs: Market Orientation, Learning Orientation, and Business Performance, Mediated by Technology Orientation

    Zeni Rusmawati, Marista Oktaviani, Alfia Rohmatus Solehah
    110-137

  • Triple Impact Model: Analysis of the Influence of Entrepreneurship Courses, Social Media Influencers, and E-Commerce on the Entrepreneurial Behavior of Febi Uinsu Students

    Nona Mardiana Siregar, Zuhrinal M Nawawi, Imsar Imsar
    138-170

  • Digital Leadership and Employee Digital Performance: The Mediating Roles of High Involvement Human Resource Practices and Dynamic Capability

    Rafanjamalala Benjamine Andreas, Naelati Tubastuvi, Suryo Budi Santoso, Bima Cinintya Pratama
    171-208